No disallowance u/s 40(a)(ia) if taxpayer complies with Section 194C(6) for GTA services, despite Section 194C(7) breach.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS on GTA Services - If the assessee complies with the provisions of Section 194C(6), no disallowance u/s 40(a)(ia) of the Act is permissible, even there is violation of the provisions of Section 194C(7) of the Act. - AT....